Magdalena works as a waitress at the Pescao' Fresco Restaurant. One Sunday in 2021, when leaving work late at night, while she was driving her car, she was hit by another car, causing severe physical damage and her car was declared a total loss. She spent a month in the hospital and the expenses incurred They were the following ones: hospital $10,000 doctors 15,000 Prescription drugs 2,000 physical therapies 5,000 $30,000

His medical insurance, which is paid by his employer (the restaurant), reimbursed him for the $30,000 of medical expenses incurred in the hospital. Her employer felt sorry for Magdalena's situation and her inability to work for a month. To that end, her employer, the restaurant, sent her a check for $2,000 as a gift, so that she could have funds for her personal expenses. After leaving the hospital, Magdalena sued the owner of the car that she hit. Finally, the Court issued a Judgment ordering the owner of the car to pay Magdalena $5,000 for emotional damages due to the accident and $15,000 in compensation for the car. The owner paid everything ordered by the Court during the 2021. The car had an adjusted basis of $2,000. Determine: What items are considered gross income for Magdalena. What items are considered exempt income for Magdalena. ? What amount is deductible, if any, for the Restaurant Fresh fish.